Jurnal Multidisiplin Madani (MUDIMA)
Vol. 3 No. 2 (2023): February 2023

Exploring of Tax Compliance: Tax Practitioners Interpretation

Syamsudin (Universitas Nasional)
Siti Haerani (Universitas Hasanuddin)
R.A. Damayanti (Universitas Hasanuddin)
Sanusi Fattah (Universitas Hasanuddin)

Article Info

Publish Date
28 Feb 2023

Abstract

This research aims to find the meaning of tax compliance from the point of view of tax practitioners. The research uses qualitative research with a phenomenological methodology, and informants are taken from tax consultants with fifteen years of experience, and They are partners. The research results on the meaning of tax compliance consist of three: compliance is a risk mitigation. Compliance is obeying the law and obedience. The results of this study have the consequence that compliance does not apply to taxpayers only but also to tax authorities who enforce tax rules, judges who decide tax disputes, and tax consultants themselves

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Journal Info
Jurnal Multidisiplin Madani (MUDIMA)
Website

Abbrev

mudima

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Journal Description Jurnal Multidisiplin Madani (MUDIMA) adalah adalah jurnal multidisiplin yang diterbitkan oleh Formosa Publisher. Jurnal Multidisiplin Madani (MUDIMA) terbit setiap bulan (monthly). Jurnal Multidisiplin Madani (MUDIMA)merupakan jurnal peer review, open access, dan ilmiah yang ...